Virginia Probate Timeline: Every Deadline
Month-by-month calendar of Virginia probate deadlines under VA Code Title 64.2 — from qualifying before the Circuit Court Clerk through the Commissioner of Accounts final settlement and Order of Discharge
⚠️ Virginia's 1-Year Creditor Period Is the Longest in the Region
Virginia's creditor period runs 1 full year from the date of qualification (VA Code § 64.2-528) — not from publication, not from appointment, but from the day you qualify. No final distributions to heirs before 12 months from your qualification date. This is the longest creditor period in the mid-Atlantic and Southeast: compare to NC (3 months from publication), SC (8 months from appointment), WV (60 days from publication), and TN (4 months from publication).
Virginia's creditor period runs 1 full year from the date of qualification (VA Code § 64.2-528) — not from publication, not from appointment, but from the day you qualify. No final distributions to heirs before 12 months from your qualification date. This is the longest creditor period in the mid-Atlantic and Southeast: compare to NC (3 months from publication), SC (8 months from appointment), WV (60 days from publication), and TN (4 months from publication).
⚠️ Commissioner of Accounts Review Is Mandatory — Budget Time for It
Virginia requires all estate inventories and settlements to be reviewed and approved by the Commissioner of Accounts (VA Code § 64.2-1300 et seq.). The Commissioner may take weeks or months to review accounts, may schedule a hearing, and must approve the final settlement before the estate can close. Build this review time into your timeline — estate closing cannot happen until the Commissioner is satisfied.
Virginia requires all estate inventories and settlements to be reviewed and approved by the Commissioner of Accounts (VA Code § 64.2-1300 et seq.). The Commissioner may take weeks or months to review accounts, may schedule a hearing, and must approve the final settlement before the estate can close. Build this review time into your timeline — estate closing cannot happen until the Commissioner is satisfied.
Master Deadline Table
| Deadline | Trigger Date | Time Allowed | Statute | Action Required |
|---|---|---|---|---|
| Qualify before Circuit Court Clerk | As soon as possible after death | No statutory deadline — but all other deadlines depend on this | VA Code § 64.2-454 | File will and application; take oath; pay probate tax; receive Letters Testamentary |
| Apply for estate EIN | Day of qualification | Immediately after qualification | IRS (federal) | Apply online at irs.gov; open estate bank account |
| Notify known creditors | Qualification date | Promptly after qualification | VA Code § 64.2-528 | Mail direct written notice to all known creditors; no publication required for standard estates |
| File Inventory with Commissioner | Qualification date | 4 months from qualification | VA Code § 64.2-1300 | File Inventory of all probate assets (FMV as of date of death) with Commissioner of Accounts |
| File deceased's final VA Form 760 | Year of death | May 1 of year following death | VA Code § 58.1-341 | Final VA individual income tax return (top rate 5.75%) |
| File VA Form 770 (fiduciary) | Each year estate earns income | May 1 annually | VA Code § 58.1-360 | Fiduciary Income Tax Return for estate income |
| Creditor claim period expires | Qualification date | 1 year from qualification | VA Code § 64.2-528 | No final distributions before this date; evaluate and pay valid claims after |
| File first annual settlement | Qualification date | 16 months from qualification | VA Code § 64.2-1300 | File first settlement with Commissioner covering all receipts and disbursements from qualification |
| Distribute assets to heirs | After 1-year creditor period | After 1 year from qualification | VA Code § 64.2-528 | Transfer assets; obtain signed receipts from all distributees |
| Transfer real estate | After qualification | Any time after qualification | VA Code § 64.2-621 | Record Personal Representative's Deed or Memorandum of Transfer with Circuit Court Clerk |
| File final settlement and close | After all distributions complete | After all debts and taxes paid | VA Code § 64.2-1300 | File final settlement with Commissioner; receive Commissioner's approval; obtain Order of Discharge |
Month-by-Month Probate Calendar
Week 1–2
Immediate Actions After Death
- Secure all estate assets — real estate, vehicles, personal property
- Locate the original will and review for Executor designation
- Order 8–10 certified death certificates from VA Dept. of Health (vdh.virginia.gov)
- Notify Social Security Administration (return post-death payments if any)
- Notify Veterans Affairs, Medicare, and employer benefits if applicable
- Pay mortgage, insurance premiums, and utilities to protect estate property
- Cancel subscriptions and recurring charges
- Contact life insurance companies to file death claims
- Identify all assets and estimate values for probate tax calculation
- Find the Circuit Court Clerk for the circuit of domicile at vacourts.gov
Week 2–4
Qualify — DAY 0 (All Deadlines Start Here)
- File will and application with Circuit Court Clerk in circuit of domicile
- Submit original will and certified death certificate
- Pay probate tax ($0.10 per $100 of gross estate)
- Take oath before the Circuit Court Clerk — "qualify" as Executor
- Post bond if required
- Receive Letters Testamentary — request 8 certified copies
- Note the Commissioner of Accounts assigned to the estate
- Apply for estate EIN at irs.gov the same day
- Open estate bank account — bring Letters Testamentary + EIN + death certificate
- Mail direct written notice to all known creditors
📋 Day 0 = Qualification Date — Two Key Deadlines Start
Inventory due: Day 0 + 4 months (120 days)
Creditor period expires: Day 0 + 1 year (365 days)
First settlement due: Day 0 + 16 months (~490 days)
Mark all three dates on your calendar immediately.
Inventory due: Day 0 + 4 months (120 days)
Creditor period expires: Day 0 + 1 year (365 days)
First settlement due: Day 0 + 16 months (~490 days)
Mark all three dates on your calendar immediately.
Month 1–4
Collect Assets and File Inventory — Deadline: Month 4
- Collect all estate assets and transfer to estate bank account
- Obtain appraisals for real estate and high-value personal property
- Gather final account values for all financial accounts as of date of death
- File Inventory with the Commissioner of Accounts by the 4-month deadline
- Include all probate assets with FMV as of date of death
- Send copy of Inventory to all interested parties
- Continue maintaining estate property and paying ongoing expenses
- Prepare estate bank account records for annual settlement
Month 4–12
Manage Estate During 1-Year Creditor Period
- Evaluate incoming creditor claims — respond to all known creditors
- Pay priority claims (administration costs, funeral, family allowance) as appropriate
- Do not make final distributions to heirs — creditor period does not expire until month 12
- Continue recording all receipts (income) and disbursements (payments)
- Prepare deceased's final federal Form 1040 (due April 15)
- Prepare deceased's final Virginia Form 760 (due May 1)
- File Form 1041 and VA Form 770 if estate earns income (due April 15 / May 1 respectively)
- If real estate must be sold to pay debts, work with a real estate agent and title company; Circuit Court approval may be required
✅ No Virginia State Tax Clearance Required
Virginia has no estate tax and no inheritance tax. You do not need to obtain a state tax clearance letter from the Virginia Department of Taxation before distributing assets. Only federal tax compliance is required for most estates.
Virginia has no estate tax and no inheritance tax. You do not need to obtain a state tax clearance letter from the Virginia Department of Taxation before distributing assets. Only federal tax compliance is required for most estates.
Month 12–14
Creditor Period Expires — Begin Distributions
- Creditor period expires 1 year from qualification date
- Evaluate any remaining creditor claims — pay valid claims in priority order
- Reject invalid or time-barred claims in writing
- Begin distributing remaining assets to heirs per the will or intestacy
- Obtain signed receipts from each distributee
- Transfer real estate — record Personal Representative's Deed or Memorandum of Transfer with the Circuit Court Clerk in the county/city where the property is located
- Transfer vehicle titles at VA DMV
- Transfer financial accounts using Letters Testamentary
Month 16
File First Annual Settlement with Commissioner — Deadline: 16 Months
- File first annual settlement with Commissioner of Accounts by 16 months from qualification
- Settlement covers all receipts and disbursements from qualification through end of first accounting period
- Include all income received (interest, dividends, rents), all payments (debts, taxes, distributions)
- Attach signed receipts from any distributions made during the period
- Pay Commissioner's review fee (typically 2–5% of estate income)
- Commissioner may schedule a hearing — respond promptly if contacted
- If estate is ready to close, file Final Settlement instead of Annual Settlement
💡 File Final Settlement at Month 16 If Estate Is Ready
If all debts are paid, taxes filed, and assets distributed by month 16, file a Final Settlement instead of an Annual Settlement. The Final Settlement triggers the Commissioner's closing review and, after approval, the Circuit Court issues the Order of Discharge. Don't file an Annual Settlement if the estate is ready to close — file Final and be done.
If all debts are paid, taxes filed, and assets distributed by month 16, file a Final Settlement instead of an Annual Settlement. The Final Settlement triggers the Commissioner's closing review and, after approval, the Circuit Court issues the Order of Discharge. Don't file an Annual Settlement if the estate is ready to close — file Final and be done.
Month 16–18+
Commissioner Approval and Order of Discharge
- Commissioner reviews Final Settlement — may take several weeks to months
- Respond promptly to any Commissioner inquiries or hearing requests
- Commissioner issues approval of Final Settlement
- Circuit Court enters Order of Discharge — estate is formally closed
- Close estate bank account after Order of Discharge
- Retain all estate records for at least 3 years after closing
Complex Estate Timeline Extensions
| Complicating Factor | Additional Time | Impact |
|---|---|---|
| Real estate sale | 3–6 months | Court approval may be needed; closing and deed recording add time |
| Business interest valuation | 2–4 months | Appraisal required; inclusion in settlement delays review |
| Commissioner hearing requested | 1–3 months | Settlement cannot be approved until hearing completed |
| Will contest | 6–24+ months | Estate stays open until litigation resolved; multiple settlements may be required |
| IRS audit of Form 1041 | 6–24 months | Cannot close estate until audit resolved; Commissioner may require tax clearance |
| Missing or out-of-state heirs | 1–4 months | Diligent search required; Commissioner may require affidavit about absent heirs |
| Annual settlements required (2+ years open) | 12 months per additional year | Each additional year open requires another settlement filed with Commissioner |
VA Probate Timeline vs. Neighboring States
| State | Creditor Period | Inventory Deadline | Annual Accounts | First Settlement | Typical Duration |
|---|---|---|---|---|---|
| Virginia | 1 year from qualification | 4 months | ✅ Commissioner review | 16 months | 12–18 months |
| North Carolina | 3 months from 1st pub. | 3 months | ✅ Required annually | 12 months | 9–15 months |
| Maryland | 6 months from 1st pub. | 3 months | ✅ Required | 15 months | 10–16 months |
| West Virginia | 60 days from pub. | Varies | ⚠️ Varies | Varies | 6–12 months |
| Tennessee | 4 months from pub. | 60 days | ❌ Not required | N/A | 6–12 months |
| Kentucky | 6 months | 60 days | ⚠️ Varies | Varies | 8–14 months |
5 Tips for Virginia Executors
- Know which office handles what. The Circuit Court Clerk accepts the will and issues Letters Testamentary. The Commissioner of Accounts receives the Inventory and all settlements. Filing documents with the wrong office causes delays and may require refiling. Contact the Commissioner's office early to understand their specific requirements and preferred forms.
- Virginia's May 1 tax deadline is easy to miss. Virginia income tax (Form 760 and Form 770) is due May 1 — not April 15 like federal returns. Many Executors file federal returns on April 15 and then forget to file the Virginia returns two weeks later. Set a separate calendar reminder for May 1.
- Don't wait until month 12 to begin distributions. While final distributions must wait until the 1-year creditor period expires, you can make partial distributions for amounts clearly not needed to cover creditor claims. Keep a reasonable reserve for unknown claims and administrative costs, but you do not have to hold 100% of the estate for 12 full months if the estate is clearly solvent.
- Track every receipt and disbursement from Day 1. The Commissioner reviews every transaction in the settlement. Unexplained withdrawals, unbalanced accounts, or missing documentation will result in the Commissioner requesting a hearing and potentially requiring amended filings. Use a simple spreadsheet from Day 1 to log all estate financial activity.
- File the final settlement as soon as the estate is ready to close. There is no benefit to waiting until the 16-month deadline if all debts are paid, taxes filed, and distributions made earlier. File the Final Settlement promptly — the Commissioner's review takes time, and the sooner you file, the sooner the Order of Discharge can be issued.
Ready to Start Virginia Probate?
Our step-by-step VA Probate Guide covers every deadline — from the 4-month Inventory through the 1-year creditor period, Commissioner of Accounts settlements, and the Order of Discharge.